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COKTA1K1 N C.      ALL 


THE  ACTS  OF  CONGRESS, 


AND      DECISIONS     OF 


Commissioner  of  Internal  Revenue  relating  thereto. 


CAREFULLY     COMPARED    WITH     AND    CORRECTED    BY     OFFICIAL 
COPIES    OF    THE    SAME. 


SAN    FRANCISCO: 


NDER, 

I,   EXCELSIOK 

PRINTING 

OFFICE.   ^ 

1 

Booksellers 

&  Stationers, 

18  0  3. 

'  ST- 

J - 

h— 

3/u 


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# 


CONTAINING      ALL 


THE  ACTS  OF  CONGRESS, 


AND     DECISIONS     OF 


Commissioner  of  Internal  Kevenue  relating  thereto. 


CAREFULLY     COMPARED    WITH    AND     CORRECTED    BY     OFFICIAL 
COPIES    OF    THE    SAME. 


SAN   FRANCISCO: 

PUBLISHED  BY   KENNY  &  ALEXANDER,  BOOKSELLERS  AND  STATIONERS, 

No.  608  Montgomery  Street. 

1863. 


1&3 


San  Francisco, 

March  16th,  1863. 

I  certify,  that  having  carefully  compared  the  sections  of  the 
Acts  of  Congress  and  the  decisions  of  the  Commissioner  of  In- 
ternal Revenue,  in  reference  to  Revenue  Stamps  herewith  printed, 
with  official  and  authentic  copies  of  the  same  in  this  office,  I 
believe  them  to  be  accurate  and  correct. 

WM.  Y.  PATCH, 

Collector  Internal  Revenue,  1st  District,  Cal. 


Towne  &  Bacon,  Printers,  536  Clay  Street. 


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GENERAL  PROVISIONS 

OF    T  H  E 

LAW  IN  EEFERENCE  TO  STAMP  DUTIES. 

[From  the  Law  of  July  1st,  1862.] 


Sec.  94.  And  be  it  further  enacted,  That  on  and  after  the  first 
day  of  October,  eighteen  hundred  and  sixty-two,  there  shall  be  amp 
levied,  collected,  and  paid,  for  and  in  respect  of  the  several  in- 
struments, matters,  and  things  mentioned,  and  described  in  the 
schedule  (marked  B)  hereunto  annexed,  or  for  or  in  respect  of 
the  vellum,  parchment,  or  paper  upon  which  such  instruments,  Schedule  B. 
matters,  or  things,  or  any  of  them,  shall  be  written  or  printed  by 
any  person  or  persons,  or  party  who  shall  make,  sign,  or  issue 
the  same,  or  for  whose  use  or  benefit  the  same  shall  be  made, 
signed,  or  issued,  the  several  duties  or  sums  of  money  set  down 
in  figures  against  the  same,  respectively,  or  otherwise  specified 
or  set  forth  in  the  said  schedule. 

Sec.  95.  And  be  it  further  enacted,  That  if  any  person  or  per-  Penalty  for  not 
sons  shall  make,  sign,  or  issue,  or  cause  to  be  made,  signed,  or 
issued,  any  instrument,  document,  or  paper  of  any  kind  or  descrip- 
tion whatsoever,,  without  the  same  being  duly  stamped  for  denot- 
ing the  duty  hereby  imposed  thereon,  or  without  having  there- 
upon an  adhesive  stamp  to  denote  said  duty,  such  person  or 
persons  shall  incur  a  penalty  of  fifty  dollars,  and  such  instrument, 
document,  or  paper,  as  aforesaid,  shall  be  deemed  invalid  and  of 
no  effect. 

Sec.  96.  And  be  it  further  enacted,  That  no  stamp  appropri-  particular  dil- 
ated to  denote  the  duty  charged  on  any  particular  instrument,  strument  not  to 
and  bearing  the  name  of  such  instrument  on  the  face  thereof,  other, 
shall  be  used  for  denoting  any  other  duty  of  the  same  amount,  or 
if  so  used  the  same  shall  be  of  no  avail. 


Sec.  97.  And  be  it  further  enacted,  That  no  vellum,  parch- 
Forgery,  coun-  merit,  or  paper,  bearing  a  stamp  appropriated  by  name  to  any 
^fushfo^stam°s  Particular  instrument,  shall  be  used  for  any  other  purpose,  or  if 
or  dies.  so  used  the  same  shall  be  of  no  avail. 

[Sections  96  and  97  have  been  amended  by  the  Act  of  Decem- 
ber 25th,  1862,  allowing  revenue  stamps  to  be  used  indiscrimin- 
ately, so  that  the  proper  values  are  affixed,  except  proprietary 
stamps.] 

Sec.  98.  And  be  it  further  enacted,  That  if  any  person  shall 
forge  or  counterfeit,  or  cause  or  procure  to  be  forged  or  counter- 
feited, any  stamp  or  die,  or  any  part  of  any  stamp  or  die,  which 
shall  have  been  provided,  made  or  used  in  pursuance  of  this  act, 
or  shall  forge,  counterfeit,  or  resemble,  or  cause  or  procure  to  be 
forged,  counterfeited,  or  resembled,  the  impression,  or  any  part 
of  the  impression,  of  any  such  stamp  or  die,  as  aforesaid,  upon 
any  vellum,  parchment,  or  paper,  or  shall  stamp  or  mark,  or 
cause  or  procure  to  be  stamped  or  marked,  any  vellum,  parch- 
ment, or  paper,  with  any  such  forged  or  counterfeited  stamp  or 
die,  or  part  of  any  stamp  or  die,  as  aforesaid,  with  intent  to 
defraud  the  United  States  of  any  of  the  duties  hereby  imposed, 
or  any  part  thereof,  or  if  any  person  shall  utter  or  sell,  or  expose 
to  sale,  any  vellum,  parchment,  ,or  paper,  article,  or  thing,  having 
thereupon  the  impression  of  any  such  counterfeited  stamp  or  die, 
or  part  of  any  stamp  or  die,  or  any  such  forged,  counterfeited,  or 
resembled  impression,  or  part  of  impression,  as  aforesaid,  know- 
ing the  same  respectively  to  be  forged,  counterfeited,  or  resem- 
bled ;  or  if  any  person  shall  knowingly  use  any  stamp  or  die 
which  shall  have  been  so  provided,  made  or  used,  as  aforesaid, 
with  intent  to  defraud  the  United  States ;  or  if  any  person  shall 
fraudulently  cut,  tear,  or  get  off,  or  cause  or  procure  to  be  cut, 
torn,  or  got  off,  the  impression  of  any  stamp  or  die  which  shall 
have  been  provided,  made  or  used  in  pursuance  of  this  act,  from 
any  vellum,  parchment,  paper,  or  any  instrument  or  writing 
charged  or  chargeable  with  any  of  the  duties  hereby  imposed — 
then,  and  in  every  such  case,  every  person  so  offending,  and 
every  person  knowingly  and  willfully  aiding,  abetting,  or  assist- 
ing in  committing  any  such  offense  as  aforesaid,  shall  be  deemed 
p     .  guilty  of  felony,  and  shall,  on  conviction  thereof,  forfeit  the  said 

counterfeit  stamps  and  the  articles  upon  which  they  are  placed, 
and  be  punished  by  fine  not  exceeding  one  thousand  dollars,  and 
by  imprisonment  and  confinement  to  hard  labor  not  exceeding 
five  years. 

Sec.  99.  And  be  it  further  enacted,  That  in  any  and  all  cases 
Mode  of  can-  where  an  adhesive  stamp  shall  be  used  for  denoting  any  duty 
rtamf)8adhe''ive  imposed  by  this  act,  except  as  hereinafter  provided,  the  person 
using  or  affixing  the  same  shall  write  thereupon  the  initials  of  his 
name,  and  the  date  upon  which  the  same  shall  be  attached  or  used, 
so  that  the  same  may  not  again  be  used.  And  if  any  person  shall 
fraudulently  make  use  of  an  adhesive  stamp  to  denote  any  duty 


imposed  by  this  act  without  so  effectually  canceling  and  obliter- 
ating such  stamp,  except  as  before  mentioned,  he,  she,  or  they  Penalties, 
shall  forfeit  the  sum  of  fifty  dollars.  Provided,  nevertheless,  That 
any  proprietor  or  proprietors  of  proprietary  articles,  or  articles  Proviso, 
subject  to  stamp  duty  under  schedule  C  of  this  act,  shall  have  the 
privilege  of  furnishing,  without  expense  to  the  United  States,  in  Schedule  c. 
suitable  form,  to  be  approved  by  the  Commissioner  of  Internal 
Revenue,  his  or  their  own  dies  or  designs  for  stamps  to  be  used 
thereon,  to  be  retained  in  the  possession  of  the  Commissioner  of 
Internal  Revenue  for  his  or  their  separate  use,  which  shall  not 
be  duplicated  to  any  other  person.  That  in  all  cases  where  such 
stamp  is  used,  instead  of  his  or  their  writing  his  or  their  initials 
and  the  date  thereon,  the  said  stamp  shall  be  so  affixed  on  the 
box,  bottle,  or  package,  that  in  opening  the  same,  or  using  the 
contents  thereof  the  said  stamp  shall  be  effectually  destroyed ; 
and  in  default  thereof,  shall  be  liable  to  the  same  penalty 
imposed  for  neglect  to  affix  said  stamp,  as  hereinbefore  prescribed 
in  this  act.  Any  person  who  shall  fraudulently  obtain  or  use 
any  of  the  aforesaid  stamps  or  designs  therefor,  and  any  person 
forging,  or  counterfeiting,  or  causing  or  procuring  the  forging  or 
counterfeiting  any  representation,  likeness,  similitude  or  colorable 
imitation  of  the  said  last-mentioned  stamp,  or  any  engraver  or 
printer  who  shall  sell  or  give  away  said  stamps,  or  selling  the 
same,  or  being  a  merchant,  broker,  peddler,  or  person  dealing, 
in  whole  or  in  part,  in  similar  goods,  wares,  merchandise,  manu-  p 
factures,  preparations,  or  articles,  or  those  designed  for  similar  forging  or 
objects  or  purposes,  shall  have  knowingly  or  fraudulently  in  his,  gSJJpglfeiting 
her,  or  their  possession  any  such  forged,  counterfeited  likeness, 
similitude,  or  colorable  imitation  of  the  said  last-mentioned  stamp, 
shall  be  deemed  guilty  of  a  misdemeanor,  and  upon  conviction 
thereof  shall  be  subject  to  all  the  penalties,  fines,  and  forfeitures 
prescribed  in  section  ninety-three  of  this  act. 

Sec.  100.  And  be  it  further  enacted,  That  if  any  person  or 
persons  shall  make,  sign,  or  issue,  or  cause  to  be  made,  signed,  Bi]is  of  ex. 
or  issued,  or  shall  accept  or  pay,  or  cause  to  be  accepted  or  paid,  change,    notes, 
with  design  to  evade  the  payment  of  any  stamp  duty,  any  bill  of  be  stamped.' 
exchange,  draft  or  order,  or  promissory  note  for  the  payment  of 
money,  liable  to  any  of  the  duties  imposed  by  this  act,  without 
the  same  being  duly  stamped,  or  having  thereupon  an  adhesive 
stamp  for  denoting  the  duty  hereby  charged  thereon,  he,  she,  or 
they  shall,  for  every  such  bill,  draft,  order,  or  note,  forfeit  the 
sum  of  two  hundred  dollars.  Penalty. 

Sec.  101.  And  be  it  further  enacted,  That  the  acceptor  or 
acceptors  of  any  bill  of  exchange  or  order  for  the  payment  of  any 
sum  of  money  drawn,  or  purporting  to  be  drawn,  in  any  foreign  Foreign  bills  of 
country,  but  payable  in  the  United  States,  shall,  before  paying  or  fame^lty  IFm- 
accepting  the  same,  place  thereupon  a  stamp,  indicating  the  duty land- 
upon  the  same,  as  the  law  requires  for  inland  bills  of  exchange, 
or  promissory  notes ;  and  no  bill  of  exchange  shall  be  paid  or 


negotiated  without  such  stamp ;  and  if  any  person  shall  pay  or 
Penalty.  negotiate,  or  offer  in  payment,  or  receive  or  take  in  payment, 

any  such  draft  or  order,  the  person  or  persons  so  offending  shall 
forfeit  the  sum  of  one  hundred  dollars. 

Sec.  102.  And  be  it  further  enacted,  That  the  Commissioner 
.  .  of  Internal  Revenue  be,  and  is  hereby,  authorized  to  sell  to  and 

to  furnish  supply  collectors,  deputy  collectors,   postmasters,  stationers,  or 

stamps.  anv  other  persons,  at  his   discretion,  with  adhesive  stamps   or 

stamped  paper,  vellum,  or  parchment,  as  herein  provided  for, 
upon  the  payment,  at  the  time  of  delivery,  of  the  amount  of 
duties  said  stamps,  stamped  paper,  vellum,  or  parchment,  so  sold 
or  supplied  represent,  and  may  thereupon  allow  and  deduct  from 
the  aggregate  amount  of  such  stamps,  as  aforesaid,  the  sum  of 
not  exceeding  five  per  centum  as  commission  to  the  collectors, 
postmasters,  stationers,  or  other  purchasers  ;  but  the  cost  of  any 
paper,  vellum,  or  parchment  shall  be  added  to  the  amount,  after 
deducting  the  allowance  of  per  centum,  as  aforesaid :  Provided, 
That  no  commission  shall  be  allowed  on  any  sum  or  sums  so  sold 
or  supplied  of  less  amount  than  fifty  dollars :  And  provided, 
co]]oSors°n  t0  further,  That  any  proprietor  or  proprietors  of  articles  named  in 
schedule  C,  who  shall  furnish  his  or  their  own  die  or  design  for 
stamps,  to  be  used  especially  for  his  or  their  own  proprietary 
articles,  shall  be  allowed  the  following  discount,  namely :  on 
amounts  purchased  at  one  time  of  not  less  than  fifty,  nor 
more  than  five  hundred  dollars,  five  per  centum ;  on  amounts 
over  five  hundred  dollars,  ten  per  centum.  The  Commissioner 
of  Internal  Revenue  may  from  time  to  time  make  regulations 
for  the  allowance  of  such  of  the  stamps  issued  under  the  provis- 
ions of  this  act  as  may  have  been  spoiled  or  rendered  useless  or 
unfit  for  the  purpose  intended,  or  for  which  the  owner  may  have 
no  use,  or  which  through  mistake  may  have  been  improperly  or 
unnecessarily  used,  or  where  the  rates  or  duties  represented 
thereby  have  been  paid  in  error,  or  remitted ;  and  such  allow- 
ance shall  be  made  either  by  giving  other  stamps  in  lieu  of  the 
stamps  so  allowed  for,  or  by  repaying  the  amount  or  value,  after 
deducting  therefrom,  in  case  of  repayment,  the  sum  of  five  per 
centum  to  the  owner  thereof. 

Sec.  103.  And  be  it  further  enacted,  That  it  shall  be  lawful 
for  any  person  to  present  to  the  Commissioner  of  Internal  Rev- 

Commissioncr    enue  any  instrument,  and  require  his  opinion  whether  or  not  the 
to  stamp  nistru-  .    J  \  l  r ._   ,  ,_   ~  .     . 

ments  exempt    same  is  chargeable  with  any  duty  ;  and  it  the  said  Commissioner 

from  duty.         shall  be  of  opinion  that  such  instrument  is  not  chargeable  with 

any  stamp  duty,  it  shall  be  lawful  for  him,  and   he  is  hereby 

required,  to  impress  thereon  a  particular  stamp,  to  be  provided 

for  that  purpose,  with  such  word  or  words  or  device  thereon  as 

he  shall  judge  proper,  which  shall  signify  and  denote  that  such 

instrument  is  not  chargeable  with  any  stamp  duty  ;    and  every 

such  instrument  upon  which  the  Bftid  stamp  shall  be  impressed 

shall  be  deemed  to  be  not  so  chargeable,  and  shall  be  received 


in  evidence  in  all  courts  of  law  or  equity,  notwithstanding  any 
objections  made  to  the  same,  as  being  chargeable  with  stamp 
duty,  and  not  stamped  to  denote  the  same. 

Sec.  104.  And  be  it  further  enacted,  That  on  and  after  the 
date  on  which  this  act  shall  take  effect,  no  telegraph  company  or 
its  agent  or  employee  shall  receive  from  any  person,  or  transmit  Telegraph  com- 

°  t      j  jr  .       names  not  to  re- 

to  any  person  any  dispatch   or  message  without  an  adhesive  Ceive  messages 

stamp  denoting  the  duty  imposed  by  this  act  being  affixed  to  a  without  stamp. 

copy  thereof,  or  having  the  same  stamped  thereupon,  and  in 

default  thereof  shall  incur  a  penalty  of  ten  dollars  :     Provided, 

That  only  one  stamp  shall  be  required,  whether  sent  through  one  Penalty. 

or  more  companies. 

Sec.  105.  And  be  it  further  enacted,  That  on  and  after  the 
date  on  which  this  act  shall  take  effect,  no  express  company  or  Express  compa- 
its  agent  or  employee  shall  receive  for  transportation  from  any  cdv^pac^ages 
person  any  bale,  bundle,  box,  article,  or  package  of  any  descrip-  without  stamp, 
tion,  without  either  delivering  to  the  consignor  thereof  a  printed 
receipt,  having  stamped  or  affixed  thereon  a  stamp  denoting  the 
duty  imposed  by  this  act,  or  without  affixing  thereto  an  adhesive 
stamp  or  stamps  denoting  such  duty,  and  in  default  thereof  shall  Penaitv. 
incur  a  penalty  of  ten  dollars  :    Provided,  That  but  one  stamped 
receipt  or  stamp  shall  be  required  for  each  shipment  from  one  proviso, 
party  to  another  party  at  the  same  time,  whether  such  shipment 
consists  of  one  or  more  packages  :    And  provided,  also,  That  no 
stamped  receipts  or  stamp  shall  be  required  for  any  bale,  bundle, 
box,  article,  or  package  transported  for  the  government,  nor  for 
such  bales,  bundles,  boxes,  or  packages  as  are  transported  by 
such  companies  without  charge  thereon. 

Sec.  106.  And  be  it  further  enacted,  That  all  the  provisions  of 
this  act  relating  to  dies,  stamps,  adhesive  stamps,  and  stamp  Scheduie  c  gub. 
duties  shall  extend  to  and  include  (except  where  manifestly  inap-  ject  to  stamp 
plicable)    all   the    articles    or   objects  enumerated   in  schedule   u  es' 
marked  C,  subject  to  stamp  duties,  and  apply  to  the  provisions  in 
relation  thereto. 

Sec.  107.  And  be  it  further  enacted,  That  on  and  after  the  first 
day  of  August,  eighteen  hundred  and  sixty-two,  no  person  or  per-  Penalty  for  pre- 
sons,  firms,  companies,  or  corporations,  shall  make,  prepare,  and  ete^Fo/con- 
sell,  or  remove  for  consumption  or  sale,  drugs,  medicines,  prep-  sumption  or  sale 
arations,  compositions,  articles,  or  things,  including  perfumery,^1 
cosmetics,  and  playing  cards,  upon  which  a  duty  is  imposed  by 
this  act,  as  enumerated  and  mentioned  in  schedule  C,  without 
affixing  thereto  an  adhesive  stamp  or  label  denoting  the  duty 
before  mentioned,  and  in  default  thereof  shall  incur  a  penalty  of 
ten  dollars  :     Provided,  That  nothing  in  this  act  contained  shall 
apply  to  any  uncompounded  medicinal  drug  or  chemical  nor  to 
any  medicine  compounded  according   to  the  United  States  or 
other  national  pharmacopa3ia,  nor  of  which  the  full  and  proper  pr°4riptffl  of 
formula  is  published  in  either  of  the  dispensatories,  formularies,  college  or  phar- 
os text  books  in  common  use  among  physicians  and  apothecaries,  ™JJJ.oriil>M" 


Penalty  for  re- 


8 

including  homoeopathic  and  eclectic,  or  in  any  pharmaceutical 
journal  now  used  by  any  incorporated  college  of  pharmacy,  and 
not  sold  or  offered  for  sale,  or  advertised  under  any  other  name, 
form,  or  guise  than  that  under  which  they  may  be  severally 
denominated  and  laid  down  in  said  pharmacopoeias,  dispensa- 
tories, text  books,  or  journals,  as  aforesaid,  nor  to  medicines  sold 
to  or  for  the  use  of  any  person,  which  may  be  mixed  and  com- 
pounded specially  for  said  persons,  according  to  the  written  recipe 
or  prescription  of  any  physician  or  surgeon. 

Sec.  108.  And  be  it  further  enacted,  That  every  manufacturer 
or  maker  of  any  of  the  articles  for  sale  mentioned  in  schedule 
C,  after  the  same  shall  have  been  so  made,  and  the  particulars 
hereinbefore  required  as  to  stamps  have  been  complied  with, 
moving  stamps  who  shall  take  off,  remove,  or  detach,  or  cause  or  permit,  or 
nameditascn  d-  sun^er  to  ^e  taken  off,  or  removed  or  detached,  any  stamp,  or  who 
ule  c.  shall  use  any  stamp,  or  any  wrapper  or  cover  to  which  any  stamp 

is  affixed,  to  cover  any  other  article  or  commodity  than  that  orig- 
inally contained  in  such  wrapper  or  cover,  with  such  stamp  when 
first  used,  with  the  intent  to  evade  the  stamp  duties,  shall  for 
every  such  article,  respectively,  in  respect  of  which  any  such 
offense  shall  be  committed,  be  subject  to  a  penalty  of  fifty  dollars, 
to  be  recovered  together  with  the  costs  thereupon  accruing,  and 
every  such  article  or  commodity  as  aforesaid  shall  also  be  for- 
feited. 

Sec.  109.   And  be  it  further  enacted,  That  every  maker  or 
manufacturer  of  any  of  the  articles  or  commodities  mentioned  in 
schedule  C,  as  aforesaid,  who  shall  sell,  send  out,  remove,  or 
Articles  men-     deliver  any  article   or  commodity,  manufactured  as  aforesaid, 
uiTnot^o0  be " before  the  duty  thereon  shall  have  been  fully  paid,  by  affixing 
Bold  without      thereon  the  proper  stamp,  as  in  this  act  provided,  or  who  shall 
hide  or  conceal,  or  cause  to  be  hidden  or  concealed,  or  who  shall 
remove  or  convey  away,  or  deposit,  or  cause  to  be  removed  or 
conveyed  away  from  or  deposited  in  any  place,  any  such  article 
or  commodity,  to  evade  the  duty  chargeable  thereon,  or  any  part 
thereof,  shall  be  subject  to  a  penalty  of  one  hundred  dollars, 
together  with  the  forfeiture  of  any  such  article  or  commodity: 
Provided,  That  medicines,  preparations,  compositions,  perfumery, 
and  cosmetics,  upon  which  stamp  duties  are  required  by  this  act, 
Penalty.  may,  when  intended  for  exportation,  be  manufactured  and  sold, 

or  removed  without  having  stamps  affixed  thereto,  and  without 
being  charged  with  duty,  as  aforesaid ;  and  every  manufacturer 
or  maker  of  any  article,  as  aforesaid,  intended  for  exportation, 
shall  give  such  bonds  and  be  subject  to  such  rules  and  regulations 
to  protect  the  revenue  against  fraud  as  may  be  from  time  to  time 
prescribed  by  the  Secretary  of  the  Treasury. 

Sec  110.  And  be  it  further  enacted,  That  every  manufacturer 
?anUkemS  or  ma^er  °f  any  °f  tne  articles  or  commodities,  as  aforesaid,  or 
iy  statement  of  his  chief  workman,  agent,  or  superintendent,  shall  at  the  end  of 
articles  remov-  eacj1  an(j  every  month  make  and  sign  a  declaration  in  writing  that 


9 


no  such  article  or  commodity,  as  aforesaid,  has,  during  such  pre- 
ceding month,  or  time  when  the  last  declaration  was  made,  been 
removed,  carried,  or  sent,  or  caused,  or  suffered,  or  known  to 
have  been  removed,  carried,  or  sent  from  the  premises  of  such 
manufacturer  or  maker,  other  than  such  as  have  been  duly  taken 
account  of  and  charged  with  the  stamp  duty,  on  pain  of  such  Penalty, 
manufacturer  or  maker  forfeiting  for  every  refusal  or  neglect  to 
make  such  declaration  one  hundred  dollars;    and  if  any  such 
manufacturer  or  maker,  or  his  chief  workman,  agent,  or  superin- 
tendent, shall  make  any  false  or  untrue  declaration,  such  manu- Penalty  for  fal8e 
facturer  or  maker,  or  chief  workman,  agent,  or  superintendent,  statement, 
making  the  same,  shall  forfeit  five  hundred  dollars. 


SCHEDULE   B. 


STAMP   DUTIES. 

Agreement  or  contract,  other  than  those  speci- 
fied in  this  schedule ;  any  appraisement  of  value 
or  damage,  or  for  any  other  purpose ;  for  every 
sheet  or  piece  of  paper  upon  which  either  of  the 
same  shall  be  written,  five  cents 

Bank  check,  draft,  or  order  for  the  payment  of  any  sum 
of  money  exceeding  twenty  dollars,  drawn  upon 
any  bank,  trust  company,  or  any  person  or  per- 
sons, companies,  or  corporations  at  sight  or  on 
demand,  two  cents 

Bill  of  exchange,  (inland)  draft,  or  order  for  the  pay- 
ment of  any  sum  of  money  exceeding  twenty  and 
not  exceeding  one  hundred  dollars,  otherwise  than 
at  sight  or  on  demand,  or  any  promissory  note 
except  bank  notes  issued  for  circulation,  for  a  sum 
exceeding  twenty  and  not  exceeding  one  hundred 
dollars,  five  cents 

Exceeding  one  hundred  dollars  and  not  exceeding  two 
hundred  dollars,  ten  cents 

Exceeding  two  hundred  dollars  and  not  exceeding  three 
hundred  and  fifty  dollars,  fifteen  cents 

Exceeding  three  hundred  and  fifty  dollars  and  not  ex- 
ceeding five  hundred  dollars,  twenty  cents 

Exceeding  five  hundred  dollars  and  not  exceeding 
seven  hundred  and  fifty  dollars,  thirty  cents 

Exceeding  seven  hundred  and  fifty  dollars  and  not 
exceeding  one  thousand  dollars,  forty  cents 

Exceeding  one  thousand  dollars  and  not  exceeding  fif- 
teen hundred  dollars,  sixty  cents 


Duty. 
Dolls,  cts. 


Agreement. 


Bank  checks. 


Bills  of  exc'ng* 
(inland). 


10 


15 


20 


30 


40 


60 


10 

Duty. 
Dolls,  cts. 

Exceeding  fifteen  hundred  dollars  and  not  exceeding 

twenty-five  hundred  dollars,  one  dollar 1  00 

Exceeding  twenty-five  hundred  dollars  and  not  exceed- 
ing five  thousand  dollars,  one  dollar  and  fifty  cents         1  50 

And  for  every  twenty-five  hundred  dollars,  or  part  of 
twenty-five  hundred  dollars  in  excess  of  five  thou- 
sand dollars,  one  dollar 1  00 

Bill  of  exchange  (foreign)  or  letter  of  credit,  drawn 

(forei°n)eXCnge  in  but  PaJable  out  of  the  United  States,  if  drawn 

singly,  or  otherwise  than  in  a  set  of  three  or  more, 
according  to  the  custom  of  merchants  and  bankers, 
shall  pay  the  same  rates  of  duty  as  inland  bills  of 
exchange  or  promissory  notes. 

If  drawn  in  sets  of  three  or  more :  For  every  bill  of  each 
set,  where  the  sum  made  payable  shall  not  exceed 
one  hundred  and  fifty  dollars,  or  the  equivalent 

*  thereof,  in  any  foreign  currency  in  which  such  bills 
may  be  expressed,  according  to  the  standard  of 
value  fixed  by  the  United  States,  three  cents ....  3 

Above  one  hundred  and  fifty  dollars  and  not  above  two 

hundred  and  fifty  dollars,  five  cents 5 

Above  two  hundred  and  fifty  dollars  and  not  above  five 

hundred  dollars,  ten  cents 10 

Above  five  hundred  dollars  and  not  above  a  thousand 

dollars,  fifteen  cents 15 

Above  one  thousand  dollars  and  not  above  one  thousand 

five  hundred  dollars,  twenty  cents 20 

Above  one  thousand  five  hundred  dollars  and  not  above 
two  thousand  two  hundred  and  fifty  dollars,  thirty 
cents 30 

Above  two  thousand  two  hundred  and  fifty  dollars  and 
not  above  three  thousand  five  hundred  dollars,  fifty 
cents 50 

Above  three  thousand  five  hundred  dollars  and  not 

above  five  thousand  dollars,  seventy  cents 70 

Above  five  thousand  dollars  and  not  above  seven  thou- 
sand five  hundred  dollars,  one  dollar 1  00 

And  for  every  two  thousand  five  hundred  dollars,  or 
part   thereof,  in   excess,  of  seven  thousand  five 

hundred  dollars,  thirty  cents 30 

Bill  f  l  lin  Bill  of  lading  or  receipt  (other  than  charter-party) 
for  any  goods,  merchandise  or  effects  to  be  exported 
from  a  port  or  place  in  the  United  States  to  any 
foreign  port  or  place,  ten  cents 10 

Express. — For   every   receipt   or   stamp   issued,  or 

Exrrc  issued  by  any  express  company,  or  carrier,  or 

person  whose  occupation  it  is  to  act  as  such,  for  all 

boxes,  bales,  packages,  articles,  or  bundles,  for  the 


11 


transportation  of  which  such  company,  carrier  or 
person  shall  receive  a  compensation  of  not  over 
twenty-five  cents,  one  cent 

When  such  compensation  exceeds  the  sum  of  twenty- 
five  cents  and  not  over  one  dollar,  two  cents 

When  one  or  more  packages  are  sent  to  the  same  ad- 
dress at  the  same  time,  and  the  compensation 
therefor  exceeds  one  dollar,  five  cents 

Bond. — For  indemnifying  any  person  who  shall  have 
become  bound  or  engaged  as  surety  for  the  pay- 
ment of  any  sum  of  money,  or  for  the  due  execu- 
tion or  performance  of  the  duties  of  any  office, 
and  to  account  for  money  received  by  virtue 
thereof,  fifty  cents 

Bond  of  any  description  other  than  such  as  may  be 
required  in  legal  proceedings,  and  such  as  are  not 
otherwise  charged  in  this  schedule,  twenty-five 
cents 

Certificate  of  stock  in  any  incorporated  company, 
twenty-five  cents 

Certificate  of  profits,  or  any  certificate  or  memoran- 
dum showing  an  interest  in  the  property  or  accu- 
mulations of  any  incorporated  company,  if  for  a 
sum  not  less  than  ten  dollars  and  not  exceeding 
fifty  dollars,  ten  cents 

For  a  sum  exceeding  fifty  dollars,  twenty-five  cents. .  . 

Certificate. — Any  certificate  of  damage,  or  other- 
wise, and  all  other  certificates  or  documents  issued 
by  any  Port  Warden,  Marine  Surveyor,  or  other 
person  acting  as  such,  twenty-five  cents 

Certificate  of  deposit  of  any  sum  of  money  in  any 
bank  or  trust  company,  or  with  any  banker  or  per- 
son acting  as  such — 

If  for  a  sum  not  exceeding  one  hundred  dollars,  two 
cents 

For  a  sum  exceeding  one  hundred  dollars,  five  cents .  . 

Certificate  of  any  other  description  than  those  speci- 
fied, ten  cents 

Charter-party. — Contract  or  agreement  for  the  char- 
ter of  any  ship  or  vessel,  or  steamer,  or  any  letter, 
memorandum,  or  other  writing  between  the  captain, 
master,  or  owner,  or  person  acting  as  agent  of  any 
ship  or  vessel,  or  steamer,  and  any  other  person  or 
persons  for  or  relating  to  the  charter  of  such  ship 
or  vessel,  or  steamer,  if  the  registered  tunnage  of 
such  ship  or  vessel,  or  steamer,  does  not  exceed 
three  hundred  tuns,  three  dollars 

Exceeding  three  hundred  tuns,  and  not  exceeding  six 
hundred  tuns,  five  dollars 


Duty, 
Dolls,  cts. 


Boixi. 


50 


25 


25 


Certificate 


10 
25 


2b 


2 
5 

10 


Charter-party 


3  00 


5  00 


12 


Contract. 


Conveyance. 


Dispatch, 
graphic). 


(tele- 


Bntry  of  goods. 


Insurance. 


Duty. 
Dolls,  cts. 

Exceeding  six  hundred  tuns,  ten  dollars 10  00 

Contract. — Broker's  note,  or  memorandum  of  sale  of 
any  goods  or  merchandise,  stocks,  bonds,  exchange, 
notes  of  hand,  real  estate,  or  property  of  any  kind 
or  description  issued  by  brokers  or  persons  acting 
as  such,  ten  cents 10 

Conveyance. — Deed,  instrument,  or  writing,  whereby 
any  lands,  tenements,  or  other  realty  sold  shall  be 
granted,  assigned,  transferred,  or  otherwise  con- 
veyed to,  or  vested  in,  the  purchaser  or  purchasers, 
or  any  other  person  or  persons  by  his,  her,  or  their 
direction,  when  the  consideration  or  value  exceeds 
one  hundred  dollars  and  does  not  exceed  five  hun- 
dred dollars,  fifty  cents 50 

When  the  consideration  exceeds  five  hundred  dollars 
and  does  not  exceed  one  thousand  dollars,  one 
dollar 1  00 

Exceeding  one  thousand  dollars  and  not  exceeding  two 

thousand  five  hundred  dollars,  two  dollars 2  00 

Exceeding  two  thousand  five  hundred  dollars  and  not 

exceeding  five  thousand  dollars,  five  dollars 5  00 

Exceeding  five  thousand    dollars  and  not  exceeding 

ten  thousand  dollars,  ten  dollars 10  00 

Exceeding   ten  thousand   dollars   and   not  exceeding 

twenty  thousand  dollars,  twenty  dollars 20  00 

And  for  every  additional  ten  thousand  dollars,  or  frac- 
tional part  thereof,  in  excess  of  twenty  thousand 
dollars,  twenty  dollars 20  00 

Dispatch,  telegraphic. — Any  dispatch  or  message, 
the  charge  for  which  for  the  first  ten  words  does 
not  exceed  twenty  cents,  one  cent 1 

When  the  charge  for  the  first  ten  words  exceeds  twenty 

cents,  three  cents 3 

Entry  of  any  goods,  wares,  or  merchandise  at  any  cus- 
tom-house, either  for  consumption  or  warehousing, 
not  exceeding  one  hundred  dollars  in  value,  twenty- 
five  cents 25 

Exceeding  one  hundred  dollars  and  not  exceeding  five 

hundred  dollars  in  value,  fifty  cents .  .  50 

Exceeding  five  hundred  dollars  in  value,  one  dollar. .  .  1  00 

Entry  for  the  withdrawal  of  any  goods  or  merchandise 

from  bonded  warehouse,  fifty  cents 50 

Insurance,  (life.) — Policy  of  insurance,  or  other  in- 
strument by  whatever  name  the  same  shall  be 
called,  whereby  any  insurance  shall  be  made  upon 
any  life  or  lives — 

When  the  amount  insured  shall  not  exceed  one  thou- 
sand dollars,  twenty-five  cents. 25 


13 


Duty. 
Dolls,  cts. 

Exceeding  one  thousand  and  not  exceeding  five  thousand 

dollars,  fifty  cents 50 

Exceeding  five  thousand  dollars,  one  dollar 1  00 

Insurance,  (marine,  inland,  and  fire.) — Each 
policy  of  insurance  or  other  instrument,  by  what- 
ever name  the  same  shall  be  called,  by  which  in- 
surance shall  be  made  or  renewed  upon  property 
of  any  description,  whether  against  perils  by  the 
sea  or  by  fire,  or  other  peril  of  any  kind,  made  by 
any  insurance  company,  or  its  agents,  or  by  any 
other  company  or  person,  twenty -five  cents 25 

Lease,  agreement,  memorandum,  or  contract  for  the 
hire,  use,  or  rent  of  any  land,  tenement,  or  portion 
thereof — 

If  for  a  period  of  time  not  exceeding  three  years,  fifty 

cents 50 

If  for  a  period  exceeding  three  years,  one  dollar 1  00 

Manifest  for  custom-house  entry  or  clearance  of  the 
cargo  of  any  ship,  vessel,  or  steamer  for  a  foreign 
port — 

If  the  registered  tunnage  of  such  ship,  vessel,  or  steamer 

does  not  exceed  three  hundred  tuns,  one  dollar. .  .  1  00 

Exceeding  three  hundred  tuns,  and  not  exceeding  six 

hundred  tuns,  three  dollars 3  00 

Exceeding  six  hundred  tuns,  five  dollars 5  00 

Mortgage  of  lands,  estate,  or  property,  real  or  per- 
sonal, heritable  or  movable  whatsoever,  where  the 
same  shall  be  made  as  a  security  for  the  payment 
of  any  definite  and  certain  sum  of  money  lent  at 
the  time  or  previously  due  and  owing  or  forborne 
to  be  paid,  being  payable  ;  also  any  conveyance  of 
any  lands,  estate,  or  property  whatsoever,  in  trust 
to  be  sold  or  otherwise  converted  into  money,  which 
shall  be  intended  only  as  security,  and  shall  be  re- 
deemable before  the  sale  or  other  disposal  thereof, 
either  by  express  stipulation  or  otherwise ;  or  any 
personal  bond  given  as  security  for  the  payment  of 
any  definite  or  certain  sum  of  money  exceeding 
one  hundred  dollars,  and  not  exceeding  five  hun- 
dred dollars,  fifty  cents 50 

Exceeding  five  hundred  dollars,  and  not  exceeding  one 

thousand  dollars,  one  dollar 1  00 

Exceeding  one  thousand  dollars,  and  not  exceeding  two 

thousand  five  hundred  dollars,  two  dollars 2  00 

Exceeding  two  thousand  five  hundred  dollars,  and  not 

exceeding  five  thousand  dollars,  five  dollars 5  00 

Exceeding  five  thousand  dollars,  and  not  exceeding  ten 

thousand  dollars,  ten  dollars 10  00 


Lease. 


Manifest. 


Mortgage. 


14 

Duty. 
Dolls."cts. 

Exceeding  ten  thousand   dollars,  and  not   exceeding 

twenty  thousand  dollars,  fifteen  dollars 15  00 

And  for  every  additional  ten  thousand  dollars,  or  frac- 
tional part  thereof,  in  excess  of  twenty  thousand 

dollars,  ten  dollars 10  00 

ge  ticket.  Passage  ticket,  by  any  vessel  from  a  port  in  the 
United  States  to  a  foreign  port,  if  less  than  thirty 
dollars,  fifty  cents 50 

Exceeding  thirty  dollars,  one  dollar 100 

Power  of  attorney  for  the  sale  or  transfer  of  any 

Tower  of  attor-  ^QQ^  hm^  Qr   gcrip?  Qr  for  the  coHection  0f  anv 

dividends  or  interest  thereon,  twenty-five  cents. .  .  25 

Power  of  attorney  or  proxy  for  voting  at  any 
election  for  officers  of  any  incorporated  company 
or  society,  except  religious,  charitable,  or  literary 
societies,  or  public  cemeteries,  ten  cents 10 

Power  of  attorney  to  receive  or  collect  rent,  twen- 
ty-five cents 25 

Power  of  attorney  to  sell  and  convey  real  estate, 
or  to  rent  or  lease  the  same,  or  to  perform  any  and 
all  other  acts  not  hereinbefore  specified,  one  dol- 
lar    1  00 

Probate  of  will.  Probate  of  will,  or  letters  of  administration : 
Where  the  estate  and  effects  for  or  in  respect  of 
which  such  probate  or  letters  of  administration 
applied  for  shall  be  sworn  or  declared  not  to 
exceed  the  value  of  two  thousand  five  hundred 
dollars,  fifty  cents , 50 

To  exceed  two  thousand  five  hundred  dollars,  and  not 

exceeding  five  thousand  dollars,  one  dollar 1  00 

To  exceed  five  thousand  dollars,  and  not  exceeding 

twenty  thousand  dollars,  two  dollars ...  2  00 

To  exceed  twenty  thousand  dollars,  and  not  exceeding 

fifty  thousand  dollars,  five  dollars 5  00 

To  exceed  fifty  thousand  dollars,  and  not  exceeding 

one  hundred  thousand  dollars,  ten  dollars 10  00 

Exceeding  one  hundred  thousand  dollars,  and  not  ex- 
ceeding one  hundred  and  fifty  thousand  dollars, 
twenty  dollars .  .       20  00 

And  for  every  additional  fifty  thousand  dollars,  or  frac- 
tional part  thereof,  ten  dollars 10  00 

Protest. — Upon  the  protest  of  every  note,  bill  of 
exchange,  acceptance,  check  or  draft,  or  any  ma- 
rine protest,  whether  protested  by  a  notary  public 
or  by  any  other  officer  who  may  be  authorized  by 
the  law  of  any  State  or  States  to  make  such  pro- 
test, twenty-five  cents 25 

ceipteh0U8e  re  Warehouse  receipt  for  any  goods,  merchandise,  or 


15 


property  of  any  kind  held  on  storage  in  any  pub- 
lic or  private  warehouse  or  yard,  twenty-five  cents 

Legal  documents,  writ,  or  other  original  process 
by  which  any  suit  is  commenced  in  any  court  of 
record,  either  law  or  equity,  fifty  cents 

Provided,  That  no  writ,  summons,  or  other  process 
issued  by  a  justice  of  the  peace,  or  issued  in  any 
criminal  or  other  suits  commenced  by  the  United 
States  or  any  State,  shall  be  subject  to  the  pay- 
ment of  stamp  duties  :  And  provided,  further, 
That  the  stamp  duties  imposed  by  the  foregoing 
schedule  B  on  manifests,  bills  of  lading,  and  pas- 
sage tickets,  shall  not  apply  to  steamboats  or  other 
vessels  plying  between  ports  of  the  United  States 
and  ports  in  British  North  America. 


Duty. 

Dolls,  cts. 


25 


Legal  document 


50 


Proviso. 


SCHEDULE   C. 

Medicines  or  preparations. — For  and  upon  every 
packet,  box,  bottle,  pot,  phial,  or  other  inclosure, 
containing  any  pills,  powders,  tinctures,  troches  or 
lozenges,  syrups,  cordials,  bitters,  anodynes,  tonics, 
plasters,  liniments,  salves,  ointments,  pastes,  drops, 
waters,  essences,  spirits,  oils,  or  other  preparations 
or  compositions  whatsoever,  made  and  sold,  or 
removed  for  consumption  and  sale,  by  any  person 
or  persons  whatever,  wherein  the  person  making 
or  preparing  the  same  has,  or  claims  to  have,  any 
private  formula  or  occult  secret  or  art  for  the 
making  or  preparing  the  same,  or  has,  or  claims 
to  have,  any  exclusive  right  or  title  to  the  making 
or  preparing  the  same,  or  which  are  prepared, 
uttered,  vended,  or  exposed  for  sale  under  any  let- 
ters patent,  or  held  out  or  recommended  to  the 
public  by  the  makers,  venders,  or  proprietors 
thereof,  as  proprietary  medicines,  or  as  remedies 
or  specifics  for  any  disease,  diseases,  or  affections 
whatever  affecting  the  human  or  animal  body,  as 
follows  :  where  such  packet,  box,  bottle,  pot,  phial, 
or  other  inclosure,  with  its  contents,  shall  not 
exceed,  at  the  retail  price  or  value,  the  sum  of 
twenty-five  cents,  one  cent 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  twenty-five  cents,  and  not  exceed 
the  retail  price  or  value  of  fifty  cents,  two  cents .  . 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 


Medicines  or 
preparations 


16 


inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  fifty  cents,  and  shall  not  exceed 
the  retail  price  or  value  of  seventy-five  cents,  three 
cents 

When  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  seventy-five  cents,  and  shall  not 
exceed  the  retail  price  or  value  of  one  dollar,  four 
cents 

When  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  one  dollar,  for  each  and  every 
fifty  cents  or  fractional  part  thereof  over  and  above 
the  one  dollar,  as  before  mentioned,  an  additional 

two  cents 

Perfumery  and  Perfumery  and  cosmetics. — For  and  upon  every 
©osmetics.  packet,  box,  bottle,  pot,  phial,  or  other  inclosure, 
containing  any  essence,  extract,  toilet,  water,  cos- 
metic, hair  oil,  pomade,  hairdressing,  hair  restora- 
tive, hair  dye,  tooth  wash,  dentifrice,  tooth  paste, 
aromatic  cachous,  or  any  similar  articles,  by  what- 
soever name  the  same  heretofore  have  been,  now 
are,  or  may  hereafter  be  called,  known,  or  distin- 
guished, used  or  applied,  or  to  be  used  or  applied 
as  perfumes  or  applications  to  the  hair,  mouth,  or 
skin,  made,  prepared,  and  sold  or  removed  for 
consumption  and  sale  in  the  United  States,  where 
such  packet,  box,  bottle,  pot,  phial,  or  other  in- 
closure, with  its  contents,  shall  not  exceed  at  the 
retail  price  or  value  the  sum  of  twenty-five  cents, 
one  cent 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  twenty-five  cents,  and  shall  not 
exceed  the  retail  price  or  value  of  fifty  cents,  two 
cents 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  fifty  cents,  and  shall  not  exceed 
the  retail  price  or  value  of  seventy-five  cents, 
three  cents ... 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  seventy-five  cents,  and  shall  not 
exceed  the  retail  price  or  value  of  one  dollar,  four 
cents 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 


Duty. 

DOllS.       CtSr 


17 


Duty. 
Dolls,  cte. 


price  or  value  of  one  dollar,  for  each  and  every 
fifty  cents  or  fractional  part  thereof  over  and 
above  the  one  dollar,  as  before  mentioned,  an  ad- 
ditional two  cents 2 

Playing  cards. — For  and  upon  every  pack  of  what-  Playing  cards, 

ever  number,  when  the  price  per  pack  does  not 
exceed  eighteen  cents,  one  cent 1 

Over  eighteen  cents   and  not  exceeding  twenty-five 

cents  per  pack,  two  cents 2 

Over  twenty-five  and  not  exceeding  thirty  cents  per 

pack,  three  cents 3 

Over  thirty  and   not  exceeding  thirty-six  cents   per 

pack,  four  cents 4 

Over  thirty-six  cents  per  pack,  five  cents 5 

The  following  is  the  Act  of  December  25th,  1862,  by  which 
revenue  stamps  may  be  used  indiscriminately. 

AN  ACT  to  amend  an  act  entitled  "An  Act  to  provide  Internal 
Revenue  to  support  the  Government  and  to  pay  Interest  on 
the  Public  Debt"  approved  July  first,  eighteen  hundred  and 
sixty-two. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled,  That  the  sessors,  etc.,  au- 
Assessors,  Assistant  Assessors,  Collectors  and  Deputy  Collec-  {^^  0°t^ 
tors,  appointed,  or  who  may  be  appointed,  under  the  provisions 
of  an  act  entitled  "An  Act  to  provide  Internal  Revenue  to  sup- 
port the  Government  and  to  pay  Interest  on  the  Public  Debt," 
approved  July  first,  eighteen  hundred  and  sixty-two,  and  all  sub- 
sequent Acts  in  relation  thereto  which  have  been  or  may  be 
enacted,  are  hereby  authorized  and  empowered  to  administer 
oaths  or  affirmations  in  all  cases  where  the  same  are  or  may  be 
required  by  the  Acts  as  aforesaid :  provided,  that  no  fees  shall 
be  charged  or  allowed  therefor. 

Sec.  2.  And  be  it  further  enacted,  That  the  Commissioner  of 
Internal    Revenue   shall   be   authorized  and   empowered,  and 
hereby  is  authorized  and  empowered,  to  furnish  and  supply  the  commissioners 
Assistant  Treasurers  or  Collectors  of  the  United  States  at  San  authorized  to 
Francisco,  State  of  California,  and  Portland,  State  of  Oregon,  officers  with 
with  adhesive  stamps,  or  stamped  paper,  vellum,  or  parchment,  p^p^ym^11011* 
according  to  the  provisions  of  the  Internal  Revenue  Laws  refer- 
red to  in  the  preceding  section,  under  such  regulations  and  con- 
ditions as  he  may  from  time  to  time   prescribe,  and  without 
requiring  payment  in  advance  therefor,  anything  in  existing  laws 
to  the  contrary  notwithstanding :  provided,  that  no  greater  com- 
mission shall  be  allowed  than  is  now  provided  for  by  law. 

Sec.  3.  And  be  it  further  enacted,  That  no  instrument,  docu- 
9. 


18 

ment,  writing,  or  paper  of  any  description,  required  by  law  to  be 
stamps  may  be  stamped,  shall  be  deemed  or  held  invalid  and  of  no  effect  for  the 
used  indiscrim- want  0f  tjie  particular  kind  or  description  of  stamp  designated 
for  and  denoting  the  duty  charged  on  any  such  instrument,  docu- 
ment, writing,  or  paper,  provided  a  legal  stamp,  or  stamps,  denot- 
ing a  duty  of  equal  amount,  shall  have  been  duly  affixed  and 
used  thereon :  provided,  that  the  provisions  of  this  section  shall 
not  apply  to  any  stamp  appropriated  to  denote  the  duty  charged 
on  proprietary  articles. 
u  s  official  in-      Sec.  4.  And  be  it  further  enacted,  That  all  official  instruments, 
«tniments  free,  documents,  and  papers,  issued  or  used  by  the  officers  of  the 
United  States  Government  shall  be,  and  hereby  are,  exempt  from 
duty. 

Sec.  5.  And  be  it  further  enacted,  That  the  ninety-fifth  sec- 
v^  .I™,,™™*   tion  of  an  Act  entitled  "An  Act  to  provide  Internal  Revenue  to 

j>o  document  _*  ■*>«».    -rv  «     « 

invalid  without  support  the  Government  and  to  pay  Interest  on  the  Public  Debt, 
March  ?S?1863.  approved   July   first,   eighteen   hundred   and   sixty-two,  be  so 
amended  that  no  instrument,  document,  or  paper  made,  signed, 
or  issued  prior  to  the  first  day  of  March,  A.  d.  eighteen  hundred 
and  sixty-three,  without  being  duly  stamped,  or  having  thereon 
an  adhesive  stamp  to  denote  the  duty  imposed  thereon,  shall,  for 
that  cause,  be  deemed  invalid  and  of  no  effect :  provided,  that  no 
instrument,  document,  writing,  or  paper,  required  by  law  to  be 
stamped,  signed,  or  issued,  without  being  duly  stamped  prior  to 
Before  it  can  be  ^ie  ^J  a^oresa^?  or  any  coPy  thereof,  shall  be  admitted  or  used 
used  in  evi-     as  evidence  in  any  Court  until  a  legal  stamp  or  stamps,  denoting 
mue^b^stamp- tne  amount  of  duty  charged  thereon,  shall  have  been  affixed 
ed.  thereto,  or  used  thereon,  and  the  initials  of  the  person  using  or 

affixing  the  same,  together  with  the  date  when  the  same  is  so 
used  or  affixed,  shall  have  been  placed  thereon  by  such  person. 
And  the  person  desiring  to  use  any  such  instrument,  document, 
writing,  or  paper,  as  evidence,  or  his  agent  or  attorney,  is  author- 
ized in  the  presence  of  the  Court  to  stamp  the  same  as  herein- 
before provided.  And  section  twenty-four  of  an  Act  entitled 
"An  Act  increasing,  temporarily,  the  duties  on  Imports,  and  for 
other  purposes,"  approved  July  fourteen,  a.  d.  eighteen  hundred 
and  sixty-two,  is  hereby  repealed. 
Approved,  December  25th,  1862. 


DECISIONS  OF  THE  COMMISSIONER. 

BANCROFT  UB**nY 

The  following  decisions  have  been  made,  from  time  to  time,  by 
Hon.  Geo.  S.  Boutwell,  Commissioner,  etc.,  upon  the  various  matters 
to  which  they  refer. 

The  item  marked  "  Express  "  on  page  89  of  the  Excise  Law,  was 
not  intended  to  embrace  the  freight  business  of  railroads  and  ordinary 
wagoners,  but  is  limited  to  persons  who  are  express  carriers,  and  not 
merely  common  carriers,  under  the  law.  The  distinction  is  very  well 
known  in  practical  business.  The  express  carrier  is  usually  expected 
to  take  the  parcel,  box  or  bundle,  from  the  house  or  place  of  business 
of  the  consignor  to  the  house  or  place  of  business  of  the  consignee,  while 
a  railway  company  receives  and  delivers  goods  only  at  its  own  station?, 

In  the  absence  of  specific  language  in  the  statutes,  authorizing  the 
broader  construction,  I  must  hold,  that  persons  and  companies  engaged 
in  transporting  goods  over  the  country,  as  such  business  is  usually  per- 
formed by  railway  corporations,  are  not  liable  to  the  payment  of  a 
stamp  tax  upon  the  receipt  given  for  such  goods.  I  am  also  of  opinion 
that  the  first  item  in  schedule  B,  does  not  include  such  receipts  for 
freight  as  are  usually  given  by  railway  companies. 

A  receipt  is,  no  doubt,  in  a  technical  sense,  an  agreement  or  contract ; 
but  in  the  ordinary  use  of  language,  this  close  construction  does  not 
hold.  Had  Congress  intended  to  include  receipts,  it  would  have  so 
provided  in  plain  language. 

Marriage  contracts  are  subject  to  a  ten  cent  stamp  duty,  under  the 
clause  "  Certificate  of  any  other  description  than  those  specified." 


20 

•  The  certification  of  a  bank  check  by  the  paying  teller's  marking  it, 
or  writing  his  name  across  it,  does  not  come  within  the  meaning  of  the 
law  relative  to  certificates,  and  is  not  therefore  subject  to  stamp. 

When  the  Clerk  of  a  Court  certifies  a  paper  to  be  a  copy  by  mark- 
ing the  same  "copy,"  and  signing  his  name  thereto,  it  will  be  necessary 
to  affix  a  ten  cent  stamp. 

A  stamp  will  be  required  upon  every  certificate  which  has  or  may 
have  a  legal  value  in  any  Court  of  law  or  equity. 

Certificates,  warrants,  orders,  and  drafts,  by  one  State  officer  upon 
another,  for  the  purpose  of  carrying  on  the  internal  business  of  the 
Government,  are  not  subject  to  a  stamp  tax. 

The  same  rule  applies  to  the  certificates,  orders,  etc.,  of  county,  city 
and  town  officers. 

Whenever  the  officers  of  a  corporation  receive  satisfactory  evidence 
that  any  person,  persons  or  party  shall  become  stockholders  in  such 
corporation,  and  shall  make  in  the  books  thereof  requisite  entries  show- 
ing that  such  person,  persons  or  party  shall  have  become  stockholders, 
and  shall  make  and  sign  a  certificate  or  certificates  thereof,  it  shall  be 
the  duty  of  such  officers  to  affix  to  every  such  certificate  the  appropriate 
revenue  stamp,  the  expense  thereof  to  be  paid  by  the  person,  persons 
or  party  for  whose  use  or  benefit  such  certificate  or  certificates  shall  be 
made  and  signed. 

The  stamp  duty  must  be  paid  upon  the  amount  of  compensation 
named  in  the  deed.  Any  fraud  in  naming  the  amount  will  invalidate 
the  instrument. 

The  mere  transfer  or  release  of  a  mortgage  does  not  require  a  stamp. 

The  ordinary  acknowledgment  by  the  grantor  before  a  Justice  of  the 
Peace  or  a  Notary  Public  is  a  part  of  the  deed  and  does  not  require  a 
separate  stamp ;  but  a  certificate  that  A.  B.  was  a  Justice,  etc.,  would 
require  a  stamp. 

The  form  of  affidavit,  "sworn,  etc.,  etc.,"  is  not  a  certificate  under  the 
law,  and  requires  no  stamp. 


21 

Messages  transmitted  by  telegraph  and  railroad  companies  over  their 
own  wires,  on  their  own  business,  for  which  they  receive  no  pay,  are 
not  taxable. 

Telegraphic  dispatches  or  messages  sent  from  an  office  without  the 
United  States  to  an  office  within  the  United  States,  are  not  subject  to 
stamp  tax,  provided  the  message  be  transmitted  direct  to  its  final 
destination. 

If  received  at  an  office  within  the  United  States,  and  repeated  to 
another  office  within  or  without  the  United  States,  the  stamp  must  be 
affixed  and  canceled  by  the  operator  at  the  office  where  the  message 
is  repeated. 

A  power  of  attorney  to  sell  stock,  to  vote  at  an  election,  to  collect 
rent,  and  to  sell  real  estate,  requires  a  one  dollar  and  sixty  cent  stamp. 

All  papers,  except  bills  of  exchange,  made  and  issued  in  foreign 
countries,  which,  to  have  effect  in  the  United  States,  would  require  a 
stamp,  must  be  stamped,  and  the  stamp  canceled  by  the  maker,  at  the 
time  and  place  of  issue,  as  provided  in  sections  94-99  of  Excise  law. 
This  practice  is  not  only  required  by  the  Excise  law  of  the  United 
States,  but  it  also  conforms  to  the  English  system  in  that  particular. 

Whenever  an  instrument  is  executed  by  several  parties  acting 
jointly,  one  stamp  only  is  required,  which  may  be  affixed  and  canceled 
by  either  of  the  parties. 

Bills  Lading  from  home  to  foreign  ports,  (except  to  British  North 
America)  when  issued  in  sets  of  two  or  more,  require  a  stamp  on  each 
one  of  the  set. 

Each  insurance  policy,  whether  fire  or  marine,  must  be  stamped, 
and  an  open  policy  will  require  but  one  stamp  when  the  risks  entered 
under  each  policy  are  all  upon  property  of  the  policy-holder. 

Whenever  certificates  or  other  evidence  of  insurance  are  issued  by 
the  holder  of  an  open  policy,  every  such  paper  must  bear  an  appro- 
priate insurance  stamp. 

All  life  insurance  policies  are  subject  to  stamp  duties  when  the  policy 


22 

is  conditional  that  the  assured  is  to  pay  a  certain  sum  annually,  or  at 
other  stated  periods.  Receipts  for  such  payments  are  not  subject  to 
stamp  duty  if  the  policy  has  expired  by  limitation,  or  by  non-fulfillment 
of  the  conditions  of  the  assured.  The  renewal  or  the  revival  of  the 
policy,  in  whatever  form,  will  be  subject  to  stamp  duty.  Permits  or 
agreements  by  which  the  terms  of  a  policy  are  waived  or  changed  in 
any  respect,  are  subject  to  stamp  as  agreements. 

A  lease,  or  agreement  to  lease,  from  month  to  month — no  period  of 
years  being  named — must  be  construed  to  mean  and  be  regarded  as  a 
lease  for  a  period  of  time,  and  therefore  subject  to  a  stamp  duty. 

In  stamping  promissory  notes  or  other  instruments  requiring  stamps, 
under  the  provisions  of  the  Excise  law,  two  or  more  of  a  smaller 
denomination  may  be  used  in  numbers  sufficient  to  amount  to  the  sum 
of  the  stamp  required. 

Stamps  used  by  banks,  insurance  companies,  and  other  corporations, 
may  be  canceled  by  means  of  a  stamping  press,  with  the  name  of  the 
corporation  and  date  duly  affixed. 

Bills  of  sale  of  vessels,  or  other  bills  of  sale,  do  not  come  within  the 
meaning  of  the  Excise  law,  and  are  therefore  exempt  from  stamp  duty. 

Actions  by  consent  are  subject  to  stamp  duty  as  original  process. 

Bonds  for  the  conveyance  of  land  come  within  the  meaning  of  the 
second  clause  of  schedule  B,  pertaining  to  bonds,  and  are  therefore  sub- 
ject to  a  stamp  duty  of  twenty-five  cents. 

Replevin  bonds,  injunction  bonds,  bonds  to  dissolve  attachment,  being 
bonds  required  in  legal  proceedings,  are  exempt  from  stamp  duty. 

Trustees'  bonds  come  within  the  meaning  of  the  first  clause  of  the 
schedule  pertaining  to  bonds  for  the  due  performance  of  official  duties, 
and  are  therefore  subject  to  fifty  cents  stamp  duty. 

The  probate  of  a  Justice  of  the  Peace,  or  other  magistrate,  does  not 
require  a  stamp  duty. 

Collectors  are  required  and  directed  to  commence  proceedings,  under 
the  law,  against  all  persons  who  shall  willfully  neglect  to  use  stamps 
as  required. 


23 


CONCERNING    THE   AFFIXING  AND   CANCELING    OF 
EXCISE   STAMPS   ON   DOCUMENTS,   Etc. 

Sec.  94,  of  the  Excise  law,  requires :  "  That  on  and  after  the  first 
day  of  October,  certain  stamp  duties  shall  be  collected  on  all  instru- 
ments, matters,  and  things,  as  described  in  schedule  marked  B." 

Sec.  95,  provides:  "That  if  any  person  or  persons  shall  make, 
sign,  or  issue,  or  cause  to  be  made,  signed,  or  issued,  any  instrument, 
document,  or  paper,  of  any  kind  or  description  whatsoever,  without  the 
same  being  duly  stamped  for  denoting  the  duty  imposed  thereon,  or 
without  having  thereupon  an  adhesive  stamp  to  denote  said  duty,  such 
person  or  persons  shall  incur  a  penalty  of  $50  ;  and  such  instrument, 
document,  or  paper,  shall  be  deemed  invalid  and  of  no  effect." 

It  seems  to  me  perfectly  clear,  that  by  the  provisions  of  Sec.  95, 
the  person  who  makes,  signs,  or  issues  the  instrument,  is  the  only  per- 
son who  is  authorized  to  affix  the  stamp  required  by  law ;  and  the  per- 
son who  makes,  signs,  and  issues,  etc.,  without  affixing  the  stamp,  incurs 
the  penalty  as  aforesaid,  and  is  liable  to  prosecution  therefor ;  and  the 
instrument  or  document  is  invalid  in  consequence  of  such  neglect. 

Sec.  99  provides :  "  That  the  person  using  or  affixing  the  stamp, 
shall  write  thereupon  the  initials  of  his  name,  date,  etc." 

Other  portions  of  the  law  impose  penalties  upon  persons  who  receive 
documents  or  articles  subject  to  stamp  duty  from  the  person  who  makes, 
signs,  and  issues  them,  without  being  duly  stamped,  etc. 

I  am  therefore  of  the  opinion  that  a  faithful  compliance  with  the 
requirements  of  the  provisions  of  the  Excise  law,  demands : 

First :  That  all  papers  subject  to  stamp  tax,  shall  have  the  stamp 
affixed  before  the  same  is  issued. 

Second:  That  the  stamp  so  affixed  must  be  canceled  in  the  manner 
prescribed,  by  the  party  making,  signing,  or  issuing  (in  other  words, 
executing,)  the  instrument,  document,  or  paper. 

Hence,  the  receiving  of  an  unstamped  paper  is  a  violation  of  the 


24 

law.  The  attaching  and  canceling  of  a  stamp  on  a  document  so 
received,  is  also  unlawful,  and  the  cancellation  of  a  stamp  on  a  paper 
(otherwise  lawfully  issued)  by  other  than  the  party  executing  the 
paper  to  which  the  stamp  is  affixed,  is  equally  improper. 

The  only  exception  that  exists  in  the  law  to  the  above  ruling,  is  in 
the  case  of  a  bill  of  exchange,  or  order  for  the  payment  of  any  sum  of 
money  drawn,  or  purporting  to  be  drawn,  in  any  foreign  country,  but 
payable  in  the  United  States,  in  which  case  the  acceptor  or  acceptors, 
shall,  before  paying  or  accepting  the  same,  place  thereupon  a  stamp, 
indicating  the  duty  upon  the  same,  as  provided  by  Sec.  101  of  the 
Excise  law. 


*^> 


On  the  blank  pages  following  may  be  pasted  any  Decisions  of 
he  doubt. 


Internal  Revende  La 


Decisions. 


Ofpice  op  Tan  Assessor  op  Internal  Revenue,  ^ 
hirst    District,  California,  > 

San  Francisco,  February  18th,  1803.  > 

The   following  ia  important  to  the  business 
community,  relative  to  Stamps,  Insurance  Com- 
panies, Banks,  Trust  Companies,  Savings  Insti- 
tutions and  Railroad  Companies : 
An  Act  to  amend  an  Act  entitled  "  An  Act  to  ! 
provide  Internal  Revenue  to  support  the  Gov- 
ernment and  to  pay  interest  on  the  Public 
Debt,"  approved  July  first,  eighteen  hundred 
and  sixty-two. 

Be  it  enacted  by  the  Senate  aed  House  of  Repre- 
sentatives of  the  United  States  of  America  in 
Congress  assembled,  That  the  assessors,  assistant 
assessors,  collectors  and  deputy  collectors,  ap- 
pointed, or  who  may  be  appointed,  under  tbe 
provisions  of  an  act  entitled  "  An  act  to  pro- 
vide internal  revenue  to  support  tbe  govern- 
ment and  to  pay  interest  on  the  public  debt," 
approved  July  first,  eighteen  hundred  and 
sixty-two,  and  all  subsequent  acts  in  relation 
thereto  which  have  been  or  may  be  enacted, 
are  hereby  authorized  and  empowered  to  ad- 
minister oaths  or  affirmations  in  all  cases  where 
the  same  are  or  may  be  required  by  the  acts  as 
aforesaid:  Provided,  That  no  fees  shall  be 
charged  or  allowed  therefor. 

Sec.  2.  And  be  it  further  enacted,  That  the 
Commissioner  of  Internal  Revenue  shall  be 
authorized  and  empowered,  and  hereby  is  au- 
thorized and  empowered,  to  furnish  and  supply 
"   assistant  treasurers  or    collectors  of   the 


the 


United  States  at  San  Francisco,  State  of  Cali- 
fornia, and  Portland}  State  of  Oregon,  with  ad- 
hesive stamps,  or  stamped  paper,  vellum,  or 
parchment,  according  to  the  provisions  of  the 
internal  revenue  laws  referred  to  in  the  preced- 
ing section,  under  such  regulations  and  con- 
ditions as  he  may  from  time  to  time  prescribe, 
and  without  requiring  payment  in  advance 
therefor,  anything  in  existing  laws  to  the  con- 
trary notwithstanding  :  Provided,  That  no 
greater  commission  shall  be  allowed  than  is 
now  provided  for  by  law. 

Sec.  3.  And  be  it  further  enacted,  That  no  in- 
strument, document,  writing,  or  paper  of  any 
description,  required  by  law  to  be  stamoed, 
shall  be  deemed  or  held  invalid  and  of  no  effect 
for  the  want  of  the  particular  kind  or  descrip- 
tion of  stamp  designated  for  and  denoting  the 
duty  charged  on  any  such  instrument,  docu- 
ment, writing,  or  paper,  provided  a  legal 
stamp,  or  stamps,  denoting  a  duty  of  equal 
amount,  shall  have  been  duly  affixed  and  used 
thereon  :  Provided,  That  the  provisions  of  this 
section  shall  not  apply  to  any  stamp  appropria- 
ted to  denote  the  duty  charged  on  proprietary 
articles. 

St-u.  4.  And  be  it  further  enacted,  That  all 
official  instruments,  documents,  and  papers, 
issued  or  us.  d  by  the  officers  of  the  United 
Siates  Government  shall  be,  and  hereby  are, 
exempt  from  dutv.   2 


Sec  5.    And   be  it  further    enacted,  That  the 
ninety-fifth  section  ot  an  act  entitled  "  An  act 
to  provide  internal  revenue  to  support  the  gov- 
ernment and    to  pay   interest  on    the   public 
debt,"  approved  Juiy  first,  eighteen   hundred 
and   Hixty-two.be  so  amended  that  no  instru- 
ment, document,  or  paper  made,  signed,  or  is- 
sued prior  to    the   first  day  of   March,  Anno 
Domini  eghteen  hundred  and  sixty-three,  with- 
out being  duly  stamped,  or  having  thereon  an 
adhesive  stamp   to  denote  the   duty  imposed 
thereon,  shall,  for  that  cause,  be  deemed  invalid 
and  of  no  effect :    Provided,  That  no  instrument, 
document,  writing,  or  paper,  required  by  law 
to  be  stamped,  signed,  or  issued,  without  being 
duly  stamped  prior  to  the  day  aforesaid,  or  any 
copy  thereof,  shall  be  admitted  or  used  as  evi- 
dence in  any  court  until  a  legal  stamp  or  stamps, 
denoting  the  amount  of  duty  charged   thereon, 
shall  have  been  affixed  thereto,  or  used  thereon, 
and  the  initials  of  the  person  using  or  affixing 
the  same,  together  with  the  date  when  the  same 
is  so  used  or  affixed,  shall  have   been  placed 
thereon  by  such  person.    And  the  person  desir- 
ing   to    nse    any  such    instrument,  document, 
writing,  or  paper,  as   evidence,  or  his  agent  or 
attorney,  is  authorized  in  the  presence   of  the 
court  to  stamp  the  same   as  hereinbefore   pro- 
vided.   And  section  twenty-four  of  au  act  en- 
titled   "  An   act    increasing,    temporarily,   the 
duties  on    imports,  and    for  other  purposes," 
approved  July  fourteen,  Anno  Domini  eighteen 
hundred  and  sixty-two,  \%  hereby  repealed. 
Approved  December  25,  1862. 
Concerning  Insurance  Companies. 
Treasury  Department, 
Office  op  Internal  Revenue,  January,  1803.  \ 
Section  82  of  the  Excise  Law  requires  all  lire, 
marine,  life,  inland,  stock,  and  mutual  insurance 
companies  of  the  United  States  and  Territories, 
under  whatever  style  or  name  known  or  called, 
to  withhold  three  per  cent  of  all  payments  on 
account  of  any  dividends,  in  scrip  or  money  de- 
clared due  and  payable  after  September  1,1>G2, 
to  stock  or  policy  holders,  and  to  make  return 
and  payment  thereof,  with  three  per  cent,  of  all 
sums  added  to  surplus  or  contingent  fund,  to  the 
Commissioner  of  Internal  Revenue. 

Section  84  requires  all  insurance  companies, 
(except  life,)  and  all  associations  and  individ- 
uals making  insurance,  including  all  agents  of 
foreign  insurance  companies,  on  the  first  d  iy  of 
October,  1862,  and  on  the  first  day  of  each  quar- 
ter thereafter,  to  render  an  Account  to  the  Com- 
missioner of  Internal  Revenue  of  all  insurance 
made,  renewed,  or  continued,  or  endorsed  on 
any  opeu  poiicy,  for  the  quarter  then  preceding, 
and  to  pay  a  duty  of  one  per  centum  on  the 
gross  amount  received  therefor. 

The  returns  under  both  sections  of  the  law 
will  be  required  quarterly,  commencing  October 
1,  1862.     '  '. 

But  where  dividends  are  only  declared  at  reg- 
ular periods  of  the  year,  and  a  statement  ren- 
dered to  that  effect,  no  return  will  be  required 
at  any  other  time.  Wheu  the  return  is  nude, 
the  dates  of  the  previous  and  present  dividend 
must  be  inserted,  that  the  whole  year  may  be 
accounted  for. 


Blanks  will  be  furnished  upon  application. 
The  lollowiug  directions  should  be  observed 
in  making  out  statements  :  ->  fc^JM 

The  gross  receipts  for  premiums  and  assess- 
ments are  understood  to  mean  all  cash  receipts, 
whether  uuder  the  name  of  premiums,  perpetual 
deposits  for  insurance,  or  in  payment  of  the 
whole  or  in  part  of  premium  notes. 

Wheuever  any  portion  of  the  premium  is  re- 
funded to  the  holder  of  an  open  policy,  because 
the  policy  has  not  bee-n  used  in  full,  the  amount 
so  refunded  may  be  deducted  from  the  premiums 
received  during  the  quarter,  aud  the  tax   paid 
upon  the  remainder:    Provided,  that  this  shall 
not  apply  to  money  so  refunded  on  which  the 
tax  to  the  government  shall  not  have  been  pre- 
viously paid. 
No  deduction  can  be  made  for  re-insurance. 
The  tax  upon  the  dividends  of  life  insurance 
companies  will  not   be  deemed  due  until  such  ( 
dividends  are  payable.      Besides    the   regular  i 
divisious  of  profits  to  stockholders,  all  premiums 
or  deposits  returned  must  be  considered  as  div-  I 
identts  to  policy  holders,  from  which  three  per 
cent,  will  be  withheld,  and  return  and  payment 
thereof  made  to  this  office. 

The  first  return  of  tax  on  premiums  and  assess- 
ments is  required  from  July  1  to  September  30, 
1862,  both  days  inclusive. 

The  first  return  of  tax  on  dividends  and  addi- 
tion to  surplus,  will  be  upon  such  payments 
thereof  as  are  due  and  payable  from  September  I 
2d  to  September  30th,  both  days  inclusive. 

The  company  may  assume  the  tax,  provided 
the  government  receive  its  due  proportion— the 
amount  paid  to  stock  or  policy  holders  being 
97-100  of  the  sum  upon  which  the  tax  is  esti- 
mated. 

Concerning  Railroad  Companies. 
Section  81  of  the  Excise  Law  requires  the 
managers  of  all  railroad  companies  to  withhold 
three  per  cent,  from  all  payments  due  after  Sep- 
tember 1, 1802,  of  interest  on  bonds  and  other 
evidence  of  indebtedness  or  coupons  represent- 
ing interest,  or  dividends  in  scrip  or  money,  and 
to"  make  return  and  payment  thereof  to  the 
Commissioner  of  Internal  Revenue. 

The  company  may  assume  the  tax,  provided 
the  government  receives  its  just  proportion— 
the  amount  paid  to  stock  or  bondholders  being 
97-100  of  the  sum  upon  which  three  per  cent,  is 
estimated. 

Returns  and  payments  are  to  be  made  quar- 
terly, commencing  October  1,  1802  ;  but  the 
first  statement  will  only  include  such  payments 
of  interest,  coupons,  and  dividends  as  were  due 
in  the  month  of  September,  alter  the  1st  instant. 
Blanks  will  be  furnished  on  application  to  this 
office,  which  must  be  duly  tilled  and  returned, 
whether  any  tax  has  accrued  or  not. 


Concerning    Banks,     Trust    Companies, 
anil  Savings  Institutions. 

Section  82  of  the  Excise  L  tw  requires  the  man- 
agers oi  all  banks,  trust  companies,  and  savings 
institutions,  under  whatever  style  or  uame  known 
or  called,  to  withhold  three  per  centum  from  all 
payments  on  account  of  any  dividends,  in  scrip 
or  money,  declared  due  and  payable  after  Sep- 
tember 1, 1862,  to  stockholders  or  depositors 
and  make  return  and  payment  thereof,  with 
three  per  cent,  of  all  sums  added  to  surplus  or 
contingent  fund,  to  the  Commisaioner  of  Inter- 
nal Revenue. 

It  is  desirable  that  returns  shall  be  made  as 
often  as  once  in  three  months ;  but  where  divid- 
ends are  only  declared  at  regular  periods  of  the 
year,  aud  a  statement  rendered  to  that  effect 
no  return  will  be  required  at  any  other  time! 
When  making  return,  the  dates  of  the  previous 
and  present  dividend  must  be  inserted,  that  the 
:  whole  year  may  be  accounted  for. 

The  tax  is  to  be  assessed  upon  all  divisions  of 
prohts  alter  September  1st,  without  regard  to 
the  time  or  mode  in  which  they  were  acquired. 
Ihe  whole  amount  of  dividend  is  subject  to  the 
tax,  although  it  may  exceed  the  net  earnings 

Interest  paid  to  depositors  is  to  be  considered 
as  a  dividend,  of  which  return  will  be  made 
quarterly,  commencing  October  1, 1862  ;  but  the 
first  return  will  only  include  payments  of  inter- 
terest  due  and  payable  after  September  1  1862 
The  company  may  assume  the  tax  provided  the 
Government  receives  its  due  proportion -the 
amount  paid  to  stockholders  or  depositors  being 
J7-100  of  the  sum  upon  which  the  three  per  cent 
is  estimated.  * 


Blanks  will  be  furnished  upon  application, 
which  must  be  duly  filled  aud  sent  to  this  office. 
The  amount  of  tax  should  be  deposited  with  the 
nearest  TJuited  States  Assistant  Treasurer,  or 
designated  depository,  and  his  original  certifi- 
cate therefor  sent  with  the  return  ;  but,  if  more 
convenient,  payment  may  be  made  by  draft  or 
in  Treasury  notes. 

All  parties  included  in  the  above  will  be  fur- 
nished with  blanks  at  the  Assessor's  office  upon 
application.  The  amount  of  tax  can  be  de- 
posited in  this  district  with  Assistant  Treasurer 
Cheeseman,  and  his  original  certificate  of  de- 
posit should  be  sent  with  the  return  to  the  Com- 
missioner of  Internal  Revenue,  Washington, D.  C. 
CALEB  T.  FAY,  Assessor. 


1  00 

(< 

2  00 

u 

5  00 

"          io  on 

<< 

90  00 

legram  1 

"        a 

try  of  goods 

25 

K                        U 

50 

« 

1  00 

29 


The  following  is  the  name  and  value  of  each  denomination  of 
stamp  issued  by  the  Department. 

Agreement  Stamps $     5  cts. 

Bank-check,  ( Sight-draft,  or  Order) 2 

Inland  Bill  of  Exchange,  (Draft,  or  Note) 5 

«                    «                        "                 10 

"                         "                  15 

"                      "                           «                  20 

"                      "                          "                  30 

«                      "                           "                  40 

60 

"                     «                         "                  1  00 

1   50 

Foreign  Bill  of  Exchange,  (Draft,  or  Note) 3 

5 

"                      "                           "                  10 

"                     "                         "                  15 

"                     «                         "                  20 

"                     -                         "                 30 

"                      "                          "                  50 

«                    "                        "                 70 

"                     "                          "                  1  00 

Bill  of  Lading 10 

Express 1 

"        ,  2 

, 5 

Bond 50 

"      25 

Certificate    2 

....  5 

10 

"          25 

Charter  party 3  00 

"      5  00 

"      10  00 

Contract  10 

Conveyance 50 


30 


Insurance,  Policy  of  Fire,  Inland,  Marine $1  00 

Insurance,  Policy  of  Life 1  00 

"     1  00 

Lease 50  cts. 

" 1  00 

Manifest 1  00 

3  00 

5  00 

Mortgage 50    " 

1  00 

"        2  00 

5  00 

10  00 

15  00 

Passage  ticket 50    " 

"           "     1  00 

Power  of  Attorney 10    " 

25    " 

"                 "          1  00 

Probate  of  Will    ! 50    " 

"            "     1  00 

"             " 2  00 

"      5  00 

"      10  00 

"      20  00 

Protest 25    " 

Warehouse  receipt 25    " 

Legal  document 50    " 

Proprietary  Stamps — Medicines,  Perfumery,  etc 1    " 

(<                 «                 «                 a  2    " 

C(                                 <C                                  <(                                 it  JJ        (C 

ce                       ((                       te                       (t  ^      i< 

Playing  Cards 1    " 

"           "      2    " 

"           "      3    " 

a           «  ^    " 

"     5    " 


IN  ORDERING  STAMPS, 

As  the  kinds  are  used  indiscriminately,  as  is  seen  by  the  Act  of  Dec. 
25th,  herewith  published,  it  will  be  only  necessary  to  name  the  num- 
ber required  of  each  denomination.     These  are  as  follows : 

1  cent. 

2  " 

3  " 
5  " 

10  " 

15  " 

20  " 

25  " 

30  " 

40  " 

50  " 

60  " 

70  " 

1  00  " 

1  50  " 

2  00  " 

3  00  " 
5  00  " 

10  00  " 

15  00  " 

20  00  " 

This  applies  to  all  except  proprietary  stamps.     These  can  only  be 
used  for  the  articles  designated. 

Their  denominations  are .....  1  cent. 

2  " 

3  " 

4  " 

Playing  cards  are  not  manufactured  in  this  State,  and  this  stamp 
will  not  be  required. 


TERMS  UPON  WHICH  STAMPS  ARE  SOLD, 


OFFICE  OF  INTERNAL  REVENUE,  \ 

San  Francisco,  March  20th,  1863.       j 

The  Department  at  Washington  sell  stamps  under  this  regulation, 
issued  by  Hon.  Geo.  S.  Boutwell,  the  Commissioner  of  Internal 
Revenue,  dated  January  12th,  1863  : 

"  Revenue  stamps  may  be  ordered  from  this  office  in  quantities  to 
suit  purchasers.  Orders  should  cover  remittances  of  Treasury  notes, 
or  an  original  certificate  of  a  United  States  Assistant  Treasurer,  or 
designated  depository,  of  a  deposit  made  for  the  purchase  of  stamps. 
The  following  commission,  payable  in  Stamps,  will  be  allowed  : 
"  On  purchases  of  $  50  or  more,  2  per  centum. 
"  "  100       "         3  " 

"  «  500        «         4  « 

"  "  1,000       "         5  "  — " 

I  publish  this  in  order  that  there  may  be  no  misunderstanding,  or 
need  for  explanations. 

I  sell  stamps  and  allow  the  same  rates  of  commission  as  are  author- 
ized by  the  Goverment,  and  take  legal  tender  notes  therefor. 

Orders,  accompanied  by  remittances,  may  be  sent  by  mail  or  express, 
and  the  stamps  will  be  promptly  forwarded  by  return  of  same. 

Any  information  in  my  power,  in  reference  to  their  use,  I  am  always 
ready  cheerfully  to  give. 

WM.  Y.  PATCH, 

Collector  First  District,  Cal. 


SKOcjJ^G/h^-t-  QftisU 


Oi^v 


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